Articles and information in relation to UK Payroll for business, employers and employees.
The HM Revenue and Customs (HMRC) have updated the draft guides on Mandating Payrolling Benefits in Kind (MPBiKs) on the … Continue reading Mandating Payrolling of Benefits in Kind (MPBiKs) – July/August 2026 update and the revised draft RTI Data Items
The HM Revenue and Customs (HMRC) have confirmed a phased approach to the implementation of Payrolling for April 2027 and … Continue reading Payrolling Benefits April 2027 phasing (MPBiKs)
Company Cars and Vans are are part of mandatory Payrolling On Monday 15th June, HMRC have confirmed a simplification to … Continue reading Payrolling 2027 (MPBiKs) – mandatory items confirmed
As part of the December 2025 Employer Bulletin, HMRC have shared information on promoted Salary Sacrifices Grocery Schemes. They confirm … Continue reading Grocery Salary Sacrifice! Buyer beware
Budget 2025 speech as delivered by Chancellor Rachel Reeves - 26th November 2025 Madame Deputy Speaker. It is my understanding … Continue reading Budget 2025 speech
As part of budget 2025, the Chancellor of the Exchequer Rachel Reeves has announced that earnings sacrificed for increased employer … Continue reading Budget 2025 – Pension Salary Sacrifice to be subject to National Insurance April 2029
Half a million workers are set for a pay boost as over 16,000 employers are signed up to pay the real Living … Continue reading Real Living Wage Rates Increase to £13.45 in UK and £14.80 in London
As part of the October 2025 shaming list of employers who have been named and fined for National Minimum Wage … Continue reading Pay deductions can cause minimum wage breaches
The Electric Car Grant will make owning an electric car cheaper and easier for people across the UK. thirteen models … Continue reading Electric car prices slashed as grant scheme expands to 13 more models
In March 2023, HM Revenue and Customs (HMRC) commissioned IFF Research to undertake research to understand the experiences, motivations, and … Continue reading Salary sacrifice pension attitudes
The Department of Business and Trade (DBT) has indicated that the largest reason for the May 2025 named employers breaching … Continue reading Deductions remain a common cause of minimum pay breach
With the significant increases to National Minimum and National Living Wage, a number of questions are being raised by employers … Continue reading Can I change a Salary Sacrifice to a net deduction?
What should be one of the most simplest terms in use turns out to be one of the most complicated. … Continue reading When NET is not what you think!
Payrolled Benefits In Kind (PBIK) From the tax year 2024 to 2025 and onwards, a new box has been added … Continue reading Self Assessment student loan repayments and payrolled benefits in kind
Promotion of salary sacrifice grocery schemes With the recent cost of living challenges and measures to improve employee retention, a … Continue reading Salary sacrifice grocery schemes! Do they work?
Company van The Van Benefit Charge applies when an employee is provided with a company van and it is used … Continue reading 2025-2026: Van benefit and the car and van fuel charge and other future changes
As part of the Autumn Budget 2024 documentation Annex A, the company car tax rates for April 2025 have confirmed … Continue reading Company Car Tax goes up – April 2025
As part of the Autumn Budget 2024, the government have confirmed that employment costs on employers are increasing from 6th … Continue reading Autumn Budget 2024 – Employer National Insurance costs increase
As part of the October 2024 Employer Bulletin, the HMRC has reminded employers of the impacts that salary sacrifice (salary … Continue reading How salary sacrifice affects National Minimum Wage
HMRC have issued the October 2024 edition of the Employer Bulletin which brings the latest HMRC updates and guidance to support employers, … Continue reading October 2024 Employer Bulletin
PAYadvice author Simon Parsons is a contributor to the new GPA magazine 04:05 Global Payroll, in this months edition he … Continue reading GPA – UK Payroll – Tax Planning and Tax Avoidance Measures Becoming Prevalent
524 businesses have been named for failing to pay the minimum wage Employers ordered to repay workers nearly £16 million, … Continue reading Shamed for not paying minimum wage
With the governments Autumn Statement reduction of 2% in the standard rate of National Insurance Contributions from the current 12% … Continue reading Reduction in NI = reduction in employee salary sacrifice benefit
The National Living Wage will rise to two-thirds of average earnings, the Chancellor announced Monday 2nd October 2023 National Living … Continue reading Major increase to National Living Wage on its way
Following the June 2023 publication by the Department of Business and Trade of the 202 shamed UK employers who failed … Continue reading PAYadvice.UK publishes Minimum pay resources
202 businesses have been named by DBT for failing to pay the minimum wage to lowest paid workers. These employers … Continue reading 202 Employers shamed for underpaying minimum wage
The Department for Business and Trade (DBT), formerly known as BEIS have issued updated information on one of their areas … Continue reading Common causes of minimum pay breach
For pay periods starting on or after Saturday 1st April 2023, the National Living Wage and Nation Minimum Wage are … Continue reading National Minimum Wage Rise 1st April 2023
Following the governments Autumn Statement on 17th November 2022 and indication that benefits would rise by 10.1%, it has been … Continue reading Statutory Parental Payment increased by 10.1% from April 2023 to £172.48
An employer who provides childcare vouchers to employees are required to undertake an annual Basic Earnings Assessment (BEA) prior to … Continue reading Child Care Vouchers – 2023/2024 Basic Earnings Assessment Calculator
From Wednesday 6th April 2022, the Health and Social Care Levy will begin to raise billions to tackle the Covid … Continue reading Health and Social Care Levy to raise billions for NHS and social care
Government has named and shamed another 208 businesses which failed to pay the minimum wage to 12,000 of the lowest … Continue reading Why are employers breaking minimum wage law? ‘don’t be a Scrooge – pay your staff properly’
HMRC have issued the August 2021 Employer Bulletin, again, packed full with information. In this month’s edition of the Employer … Continue reading HMRC August 2021 Employer Bulletin
BEIS and HMRC held a Joint National Minimum Wage (NMW) virtual Stakeholder Forum on 29th April 2021 with employer and … Continue reading BEIS-HMRC Joint National Minimum Wage Stakeholder Forum
HMRC have added further clarification to the furlough guidance in relation to salary sacrifice arrangements and the calculation of the … Continue reading Salary Sacrifice and furlough reference salary
HMRC have applied further updates (4th February 2021) to the guidance for the Coronavirus Job Retention Scheme. Page titleChangesCheck if … Continue reading Coronavirus Job Retention Scheme guidance updates 4th February 2021
The 139 named companies failed to pay £6.7 million to over 95,000 workers. 139 companies, including major household names, have … Continue reading Rogue employers named and shamed for failing to pay minimum wage
Employer-reimbursed coronavirus antigen tests: Exemption from Income Tax and National Insurance contributions On 9 July 2020, the Government agreed to … Continue reading Statement: Tax exemptions: Employer-reimbursed coronavirus antigen tests and easement for employer-provided cycles exemption
Dear @PAYadvice, Our Employer Bulletin (December 2020, Issue 87) includes a host of useful information including the extension to the … Continue reading December 2020 HMRC Employer Bulletin
*Update* On Thursday 5th November 2030, the UK government confirmed a further extension of CJRS until the end of March … Continue reading Job Support Scheme Open – what is ‘reference salary’?
“One form of transport which has seen a significant increase is cycling – it is great to see people switching … Continue reading Returning to work – Cycle to work boost #COVID19 #coronavirus